Turtle Creek Partnership had the following revenues, expenses, gains, losses, and distributions:

Sales revenue $ $62,000$

Long$-$term capital gains $ $4,550$

Cost of goods sold $ $(16,200)$

Depreciation$$MACRS $ $(5,200)$

Amortization of organization costs $ $(1,620)$

Guaranteed payments to partners for general management $ $(12,000)$

Cash distributions to partners $ $(1,900)$